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Comprehensive tax reform : the Colombian experience

Author: Parthasarathi Shome; David Dunn
Publisher: Washington, D.C. : International Monetary Fund, 1995.
Series: Occasional paper (International Monetary Fund), no. 123.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Summary:
This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to allow the reader to view in technical detail the type of analysis conducted in a representative tax reform study carried out by the IMF.
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Comprehensive tax reform.
Washington, D.C. : International Monetary Fund, 1995
(DLC) 95006823
(OCoLC)32199188
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Parthasarathi Shome; David Dunn
ISBN: 9781452729800 1452729808 1455239607 9781455239603
OCLC Number: 793203726
Reproduction Notes: Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010. MiAaHDL
Description: 1 online resource (viii, 67 pages) : illustrations.
Details: Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Contents: I. Introduction / Parthasarathi Shome --
II. Value-Added Tax Issues / Parthasarathi Shome --
III. Income Tax Issues / Erik Haindl, David Dunn and Osvaldo Schenone --
IV. Customs Tariff Reform / Osvaldo Schenone --
V. Conclusions and Future Directions for Reform / Arnold C. Harberger --
App. I. Summary of Tax System as of June 30, 1994 --
App. II. Potential VAT Collections from the Input-Output Matrix and Taxpayer Declarations --
App. III. User Cost of Capital --
App. IV. Disaggregated Investment and Savings Model --
App. V. Adjustments Needed to Obtain Potential Income Tax Base --
App. VI. Customs Tariffs: Computing the Change in Fiscal Receipts.
Series Title: Occasional paper (International Monetary Fund), no. 123.
Responsibility: edited by Parthasarathi Shome with contributions from David Dunn [and others].
More information:

Abstract:

This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to allow the reader to view in technical detail the type of analysis conducted in a representative tax reform study carried out by the IMF.

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